detention of goods, Goods and Services Tax - GST

[vignesh VSACCOUNTOPRIVATELIMITED]

sir , goods were moved to kerala from Tamilnadu , Invoice was missed to handover to driver, but Eway bill generated. Penalty was levied and client paid, can we prefer appeal now ? is there is any cases in favour of assessee? kindly guide

Posts / Replies

[KASTURI SETHI]

Invoice was issued but did not accompany the goods. This is a very serious lapse. It cannot be considered as a procedural lapse. You can file appeal, if not hit by time limitation.

Has penalty been paid under protest ?

Pl. confirm.

[KASTURI SETHI]

If the assessee's records are neat and clean ( you can prove that it was a bona fide mistake and it is first mistake) and such mistake has not been committed since implementation of GST, the remote possibility of relief from the appellate authority cannot be ruled out.

[Shilpi Jain]

If it was a mere invoice missed to be handed over to the driver and if u can prove that the invoice was already issued there should not be any liability. It should be only a procedural lapse.

[Ganeshan Kalyani]

I agree with the views of both the experts. If you are liable to follow E-invoice procedure then you can prove that the tax invoice was generated and then IRN (Invoice Reference Number) was obtained from IRP (Invoice Registration Portal) before vehicle was released.